https://www.taxtmi.com/caselaws?id=466410 Electronic printouts taken from seized computers, pen drives and hard disks are admissible only on strict compliance with Section 36B of the Central Excise Act, including the prescribed certification and proof of lawful production of the electronic record; without that compliance, they cannot sustain a clandestine manufacture and removal allegation. Statements recorded during investigation are likewise usable only when the procedure in Section 9D is followed, including examination of the witness and opportunity for cross-examination; absent that procedure, they lack evidentiary value for confirming demand. The text states that, because both categories of evidence were inadmissible, the duty demand and consequential penalty were set aside. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 06 Feb 2026 17:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466410 Electronic printouts taken from seized computers, pen drives and hard disks are admissible only on strict compliance with Section 36B of the Central Excise Act, including the prescribed certification and proof of lawful production of the electronic record; without that compliance, they cannot sustain a clandestine manufacture and removal allegation. Statements recorded during investigation are likewise usable only when the procedure in Section 9D is followed, including examination of the witness and opportunity for cross-examination; absent that procedure, they lack evidentiary value for confirming demand. The text states that, because both categories of evidence were inadmissible, the duty demand and consequential penalty were set aside. Case-Laws Central Excise Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466410